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Reporting Institution: University of Nebraska, Lincoln Reporting Year (FY): 2019

School Info
We agree to release the institution's data to the conference: Yes

Institutional Contacts:

Primary Contact Kevin Herbel Title: Director of Business Planning and


Person: Reporting
Phone: Email: kherbel@huskers.com
CEO: Ronnie CEO Email: rgreen@unl.edu
Green
University CFO: Mr. John University CFO Email: jjentz@huskers.com
Jentz
Audit Firm: KPMG AUP Report Issuance 12/11/2019
Date:

Classification & Conference:

NCAA Primary Division: I-FBS


Athletic Conference: Big Ten Conference

Sports Sponsorship:

Sport Men's Teams Only Women's Teams Only Mixed Teams


Baseball x
Basketball x x
Beach Volleyball x
Bowling x
Cross Country x x
Equestrian
Fencing
Field Hockey
Football x
Golf x x
Gymnastics x x
Ice Hockey
Lacrosse
Rifle x

NCAA Membership Financial Reporting System Page 1 of 87


Reporting Institution: University of Nebraska, Lincoln Reporting Year (FY): 2019

Sport Men's Teams Only Women's Teams Only Mixed Teams


Rowing
Rugby
Skiing
Soccer x
Softball x
Swimming and Diving x
Tennis x x
Track, Indoor x x
Track, Outdoor x x
Triathlon
Volleyball x
Water Polo
Wrestling x
Others
Totals 10 14 0

NCAA Membership Financial Reporting System Page 2 of 87


Reporting Institution: University of Nebraska, Lincoln Reporting Year (FY): 2019

Revenue/Expense Summary
ID Item Amount Definition
Revenues
1 Ticket Sales $37,095,376 Input revenue received for sales of admissions to athletic events.
This may include:

• Public and faculty sales.


• Student sales
• Shipping and Handling fees.

Please report amounts paid in excess of ticket's face value to obtain


preferential seating or priority in Category 8 (Contributions).
2 Direct State or Other $0 Input state, municipal, federal and other appropriations made in
Government Support support of athletics.

This amount includes funding specifically earmarked for the


athletics department by government agencies for which the
institution cannot reallocate.

This amount also includes state funded employee benefits.


Corresponding expenses should be reported in Categories 22 and
24.

Any state or other government support appropriated to the


university, for which the university determines the dollar allocation
to the athletics department shall be reported in Direct Institutional
Support (Category 4).
3 Student Fees $0 Input student fees assessed and restricted for support of
intercollegiate athletics.
4 Direct Institutional $0 Input direct funds provided by the institution to athletics for the
Support operations of intercollegiate athletics including:

• Unrestricted funds allocated to the athletics department by the


university (e.g. state funds, tuition, tuition discounts/waivers,
transfers)
• Federal work study support for student workers employed by
athletics.
• Endowment unrestricted income, spending policy distributions
and other investment income distributed to athletics in the
reporting year to support athletic operations. Athletics restricted
endowment income for athletics should be reported in Category
17.

NCAA Membership Financial Reporting System Page 3 of 87


Reporting Institution: University of Nebraska, Lincoln Reporting Year (FY): 2019

ID Item Amount Definition


5 Less - Transfers to $0 If the institution allocated funds to athletics as represented in
Institution Categories 3-4 and the athletics department provided a transfer of
funds back to the institution in the reporting year, report the
transfer amount as a negative in this category. The transfer amount
may not exceed the total of Categories 3-4. Transfers back to the
institution in excess of Categories 3-4 should be reported in
Category 50 - excess transfers to institution.
6 Indirect Institutional $0 Input value of costs covered and services provided by the
Support institution to athletics but not charged to athletics including:

• Administrative services provided by the university to athletics


but not charged such as HR, Accounting and IT.
• Facilities maintenance.
• Security.
• Risk Management.
• Utilities.

Do not include depreciation.

Note: This category should equal Category 36. If the institution is


paying for debt service, leases, or rental fees for athletic facilities,
but not charging to athletics, include those amounts in Category
6A.
6A Indirect Institutional $0 Input debt service payments (principal and interest, including
Support - Athletic internal loan programs), leases and rental fees for athletics
Facilities Debt Service, facilities for the reporting year provided by the institution to
Lease and Rental Fees athletics but not charged to athletics.

Do not report depreciation.

Note: If the institution is paying for all athletic facilities debt


service, lease and rental fees and not charging to athletics, this
category will equal Category 34. If athletics or other entities are
also paying these expenses or the institution is charging directly to
athletics, this category will not equal Category 34.
7 Guarantees $130,000 Input revenue received from participation in away games.

NCAA Membership Financial Reporting System Page 4 of 87


Reporting Institution: University of Nebraska, Lincoln Reporting Year (FY): 2019

ID Item Amount Definition


8 Contributions $6,467,625 Input contributions provided and used by athletics in the
reporting year including:

• Amounts received from individuals, corporations, associations,


foundations, clubs or other organizations designated for the
operations of the athletics program.
• Funds contributed by outside contributors for the payment of
debt service, lease payments or rental fee expenses for athletic
facilities in the reporting year.
• Amounts received above face value for tickets.

Contributions shall include cash and marketable securities.

Do not report:

• Pledges until funds are provided to athletics for use.


• Contributions to be used in other reporting years.

9 In-Kind $222,230 Input market value of in-kind contributions in the reporting year
including:

• Dealer provided automobiles.


• Equipment.
• Services.
• Nutritional product.

All in-kind contributions that are made as a result of a licensing or


sponsorship agreement should be reported in Category 15.

Please offset in-kind values in the appropriate expense category.

NCAA Membership Financial Reporting System Page 5 of 87


Reporting Institution: University of Nebraska, Lincoln Reporting Year (FY): 2019

ID Item Amount Definition


10 Compensation and $0 Input all benefits provided by a third party and contractually
Benefits provided by a guaranteed by the institution, but not included on the institution's
third party W-2. These may include:

• Car stipend.
• Country club membership.
• Allowances for clothing, housing, entertainment.
• Speaking fees.
• Camps compensation.
• Media income.
• Shoe and apparel income.

The total of this category should equal expense Categories 23 and


25 combined.
11 Media Rights $42,644,834 Input all revenue received for radio, television, internet, digital and
e-commerce rights, including the portion of conference
distributions related to media rights - if applicable.

Consult with your conference offices if you do not have the media
rights distribution amount available.
12 NCAA Distributions $5,228,649 Input revenues received from all NCAA distributions including
NCAA championships reimbursements and payments received
from the NCAA for hosting a championship.

In some cases, NCAA distributions may be provided by the


conference office. Consult with the conference office for the
amount if you do not have it available and include in this category.
13 Conference $65,371 Input all revenues received by conference distribution, excluding
Distributions (Non portions of distribution relating to media rights (reported in
Media and Non Bowl) Category 11) or NCAA distributions (reported in Category 12).

Note: Conference distributions of revenue generated by a post-


season bowl to conference members should be recorded in
Category 13A. Distributions for reimbursement of post-season
bowl expenses should be included in Category 19.
13A Conference $7,128,967 Input conference distributions of revenue generated by a post-
Distributions of Bowl season bowl to conference members.
Generated Revenue
Note: Distributions for reimbursement of post-season bowl
expenses should be included in Category 19. Portions of
distribution relating to media rights are reported in Category 11,
NCAA distributions are reported in Category 12 and all other
conference distributions are reported in Category 13.
NCAA Membership Financial Reporting System Page 6 of 87
Reporting Institution: University of Nebraska, Lincoln Reporting Year (FY): 2019

ID Item Amount Definition


14 Program, Novelty, $6,696,657 Input revenues from:
Parking and
Concession Sales • Game Programs.
• Novelties.
• Food and Concessions.
• Parking.

Advertising should be included in Category 15.


15 Royalties, Licensing, $27,884,562 Input revenues from:
Advertisement and
Sponsorships • Sponsorships.
• Licensing Agreements.
• Advertisement.
• Royalties.
• In-kind products and services as part of sponsorship agreement.

An allocation may be necessary to distinguish revenues generated


by athletics versus the university if payments are combined.
16 Sports Camp Revenues $0 Input amounts received by the athletics department for sports
camps and clinics.
17 Athletics Restricted $0 Please report spending policy distributions from athletics restricted
Endowment and endowments and investment income used for athletics operations
Investments Income in the reporting year.

This category includes only restricted investment and endowment


income used for the operations of intercollegiate athletics;
institutional allocations of income from unrestricted endowments
qualify as ""Direct Institutional Support"" and should be reported
in Category 4.

Note: Please make sure amounts reported are only up to the


amount of expenses covered by the endowment for the reporting
year.
18 Other Operating $2,669,189 Input any operating revenues received by athletics in the report
Revenue year which cannot be classified into one of the stated categories.

If the figure is greater than 10% of total revenues, please report the
top three activities included in this category in the comments
section.

NCAA Membership Financial Reporting System Page 7 of 87


Reporting Institution: University of Nebraska, Lincoln Reporting Year (FY): 2019

ID Item Amount Definition


19 Bowl Revenues $0 Input all amounts received related to participation in a post-season
bowl game, including:

• Expense reimbursements.
• Ticket sales.

Total Operating $136,233,460 Total of Categories 1-19.


Revenues
Expenses
20 Athletic Student Aid $12,653,605 Input the total amount of athletic student-aid for the reporting year
including:
• Summer school.
• Tuition discounts and waivers (unless it is a discount or waiver
available to the general student body).
• Aid given to student-athletes who are inactive (medical reasons)
or no longer eligible (exhausted eligibility).
• Other expenses related to attendance.

Note: Division I Grants-in-aid equivalencies are calculated by


using the revenue distribution equivalencies by sport and in
aggregate. (Athletic grant amount divided by the full grant
amount). Other expenses related to attendance (also known as gap
money or cost of attendance) should not be included in the grants-
in-aid revenue distribution equivalencies. Only tuition, fees, room,
board and course related books are countable for grants-in-aid
revenue distribution per Bylaw 20.02.7.

Athletics aid awarded to non-athletes (student-managers, graduate


assistants, trainers) should be reported as Expenses Not Related to
Specific Teams. It is permissible to report only dollars in the
Expenses Not Related to Specific Teams row as long as you have
reported non- zero entries for Equivalencies, Number of Students,
and Dollars (all 3 required for at least one sport).

Note: Pell grants are provided by the government, not the


institution or athletics department, and therefore should be
excluded from reporting in this category.

This information can be managed within the NCAA's Compliance


Assistance (CA) software. The information entered into
compliance assistance will automatically populate to the athletic
student aid section within the NCAA Financial Reporting System
when the CA import feature is selected.

NCAA Membership Financial Reporting System Page 8 of 87


Reporting Institution: University of Nebraska, Lincoln Reporting Year (FY): 2019

ID Item Amount Definition


21 Guarantees $3,643,766 Input amounts paid to visiting participating institutions, including
per diems and/or travel and meal expenses.
22 Coaching Salaries, $21,470,303 Input compensation, bonuses and benefits paid to all coaches
Benefits and Bonuses reportable on the university or related entities W-2 and 1099 forms
paid by the University inclusive of:
and Related Entities
• Gross wages and bonuses.
• Benefits including allowances, speaking fees, retirement,
stipends, memberships, media income, tuition reimbursement
and earned deferred compensation, including those funded by
the state.

Place any severance payments in Category 26.

Note: Bonuses related to participation in a post-season bowl game


should be included in Category 41A.
23 Coaching Salaries, $0 Input compensation, bonuses and benefits paid to all coaches by a
Benefits and Bonuses third party and contractually guaranteed by the institution, but not
paid by a Third Party included on the institutions W-2 including:

• Car stipend.
• Country club membership.
• Allowances for clothing, housing, entertainment.
• Speaking fees.
• Camps compensation.
• Media income.
• Shoe and apparel income.

Expense Category 23 and 25 should equal Category 10.

Note: Bonuses related to participation in a post-season bowl game


should be included in Category 41A.

NCAA Membership Financial Reporting System Page 9 of 87


Reporting Institution: University of Nebraska, Lincoln Reporting Year (FY): 2019

ID Item Amount Definition


24 Support Staff/ $27,305,297 Input compensation, bonuses and benefits paid to all administrative
Administrative and support staff reportable on the university or related entities
Compensation, Benefits (e.g. foundations or booster clubs) W-2 and 1099 forms inclusive
and Bonuses paid by of:
the University and
Related Entities • Gross wages and bonuses.
• Benefits including allowances, speaking fees, retirement,
stipends, memberships, media income, tuition reimbursement
and earned deferred compensation, including those funded by
the state.

Staff members responsible for the gender-specific athletics


department, but not a specific sport (i.e., director of men's
athletics), will have their compensation figures reported as
Expenses Not Related to Specific Teams fields. Athletics
department staff members who assist both men's and women's
teams (sports information director, academic advisor) will be
reported as Not Allocated by Gender column.
25 Support Staff/ $0 Input compensation, bonuses and benefits paid to administrative
Administrative and support staff by a third party and contractually guaranteed by
Compensation, Benefits the institution, but not included on the institutions W-2 including:
and Bonuses paid by
Third Party • Car stipend.
• Country club membership.
• Allowances for clothing, housing, entertainment.
• Speaking fees.
• Camps compensation.
• Media income.
• Shoe and apparel income.

Expense Category 23 and 25 should equal Category 10.


26 Severance Payments $2,841,924 Input severance payments and applicable benefits recognized for
past coaching and administrative personnel.
27 Recruiting $2,773,421 Input transportation, lodging and meals for prospective student-
athletes and institutional personnel on official and unofficial visits,
telephone call charges, postage and such. Include value of use of
institution's own vehicles or airplanes as well as in-kind value of
loaned or contributed transportation.

NCAA Membership Financial Reporting System Page 10 of 87


Reporting Institution: University of Nebraska, Lincoln Reporting Year (FY): 2019

ID Item Amount Definition


28 Team Travel $8,086,153 Input air and ground travel, lodging, meals and incidentals
(including housing costs incurred during school break period) for
competition related to preseason, regular season and non-bowl
postseason. Amounts incurred for food and lodging for housing the
team before a home game also should be included. Use of the
institution's own vehicles or airplanes as well as in-kind value of
donor-provided transportation.

Note: Expenses related to post-season bowls should be included in


Category 41.
29 Sports Equipment, $4,939,650 Input items that are provided to the teams only. Equipment
Uniforms and Supplies amounts are those expended from current or operating funds.
Include value of in-kind equipment provided.

Note: Expenses related to post-season bowls should be included in


Category 41.
30 Game Expenses $5,881,101 Input game-day expenses other than travel which are necessary for
intercollegiate athletics competition, including officials, security,
event staff, ambulance, etc. Input any payments back to the NCAA
for hosting a tournament.

Note: Expenses related to post-season bowls should be included in


Category 41.
31 Fund Raising, $1,147,546 Input costs associated with fund raising, marketing and promotion
Marketing and for media guides, brochures, recruiting publications and such.
Promotion
32 Sports Camp Expenses $0 Input all expenses paid by the athletics department, including non-
athletics personnel salaries and benefits, from hosting sports camps
and clinics. Athletics personnel salaries and benefits should be
reported in Categories 22-25.
33 Spirit Groups $222,344 Include support for spirit groups including bands, cheerleaders,
mascots, dancers, etc.

Note: Expenses related to post-season bowls should be included in


Category 41.

NCAA Membership Financial Reporting System Page 11 of 87


Reporting Institution: University of Nebraska, Lincoln Reporting Year (FY): 2019

ID Item Amount Definition


34 Athletic Facilities Debt $711,550 Input debt service payments (principal and interest, including
Service, Leases and internal loan programs), leases and rental fees for athletics
Rental Fee facilities for the reporting year regardless of entity paying
(athletics, institution or other).

Do not report depreciation.

Note: If the institution is paying for all debt service, leases, or


rental fees for athletic facilities but not charging to athletics, this
category should equal Category 6A. If athletics or other entities are
paying these expenses or the institution is charging directly to
athletics, this category will not equal Category 6A.
35 Direct Overhead and $19,462,469 Input overhead and administrative expenses paid by or charged
Administrative directly to athletics including:
Expenses
• Administrative/Overhead fees charged by the institution to
athletics.
• Facilities maintenance.
• Security.
• Risk Management.
• Utilities.
• Equipment Repair.
• Telephone.
• Other Administrative Expenses.

36 Indirect Institutional $0 Input overhead and administrative expenses NOT paid by or


Support charged directly to athletics including:

• Administrative/Overhead fees not charged by the institution to


athletics.
• Facilities maintenance.
• Security.
• Risk Management.
• Utilities.
• Equipment Repair.
• Telephone.
• Other Administrative Expenses.

Do not report depreciation.

Note: This category should equal Category 6.

NCAA Membership Financial Reporting System Page 12 of 87


Reporting Institution: University of Nebraska, Lincoln Reporting Year (FY): 2019

ID Item Amount Definition


37 Medical Expenses and $1,150,439 Input medical expenses and medical insurance premiums for
Insurance student-athletes.
38 Memberships and Dues $194,805 Input memberships, conference and association dues.
39 Student-Athlete Meals $4,374,331 Include meal allowance and food/snacks provided to student-
(non-travel) athletes.

Note: Meals provided during team travel should be reported in


Category 28.
40 Other Operating $7,289,502 Input any operating expenses paid by athletics in the report year
Expenses which cannot be classified into one of the stated categories,
including:

• Non-team travel (conferences, etc.).


• Team banquets and awards.

If the figure is greater than 10% of total expenses, please report the
top three activities included in this category in the comments
section.
41 Bowl Expenses $0 Input all expenditures related to participation in a post-season bowl
game, including:

• Team travel, lodging and meal expenses.


• Bonuses related to bowl participation.
• Spirit groups.
• Uniforms.

Note: All post-season bowl related coaching compensation/


bonuses should be reported in Category 41A, Bowl Expenses –
Coaching Compensation/Bonuses.
41A Bowl Expenses - $0 Input all coaching bonuses related to participation in a post-season
Coaching bowl game.
Compensation/Bonuses
Note: All other post-season bowl related expenses should be
reported in Category 41, Bowl Expenses.
Total Operating $124,148,206 Total of Categories 20-41A.
Expenses

NCAA Membership Financial Reporting System Page 13 of 87


Reporting Institution: University of Nebraska, Lincoln Reporting Year (FY): 2019

Revenue/Expense Details
1 Ticket $37,095,376 Input revenue received for sales of admissions to athletic events. This may include:
Sales
• Public and faculty sales.
• Student sales
• Shipping and Handling fees.

Please report amounts paid in excess of ticket's face value to obtain preferential
seating or priority in Category 8 (Contributions).

Men's Teams Only Women's Teams Only Not Allocated by Gender


Revenues by Source Ticket Sales Ticket Sales Ticket Sales
Baseball 645,243
Basketball 3,482,570 448,295
Beach Volleyball
Bowling
Football 30,154,974
Golf
Gymnastics 18,404
Rifle
Soccer 20,203
Softball 26,422
Swimming and Diving
Tennis 131
Track and Field, X-Country 4,376 4,957
Volleyball 2,236,934
Wrestling 52,867
Others
Subtotal All Teams 34,340,030 2,755,346 0
Revenue Not Related to Specific Teams
Total Revenue 34,340,030 2,755,346 0

NCAA Membership Financial Reporting System Page 14 of 87


Reporting Institution: University of Nebraska, Lincoln Reporting Year (FY): 2019

2 Direct State or Other $0 Input state, municipal, federal and other appropriations made in support of
Government Support athletics.

This amount includes funding specifically earmarked for the athletics department
by government agencies for which the institution cannot reallocate.

This amount also includes state funded employee benefits. Corresponding


expenses should be reported in Categories 22 and 24.

Any state or other government support appropriated to the university, for which
the university determines the dollar allocation to the athletics department shall be
reported in Direct Institutional Support (Category 4).

Men's Teams Only Women's Teams Only Not Allocated by Gender


Revenues by Source Direct State or Other Direct State or Other Direct State or Other
Government Support Government Support Government Support
Baseball
Basketball
Beach Volleyball
Bowling
Football
Golf
Gymnastics
Rifle
Soccer
Softball
Swimming and Diving
Tennis
Track and Field, X-
Country
Volleyball
Wrestling
Others
Subtotal All Teams 0 0 0
Revenue Not Related to
Specific Teams
Total Revenue 0 0 0

NCAA Membership Financial Reporting System Page 15 of 87


Reporting Institution: University of Nebraska, Lincoln Reporting Year (FY): 2019

3 Student Fees $0 Input student fees assessed and restricted for support of intercollegiate athletics.

Men's Teams Only Women's Teams Only Not Allocated by Gender


Revenues by Source Student Fees Student Fees Student Fees
Baseball
Basketball
Beach Volleyball
Bowling
Football
Golf
Gymnastics
Rifle
Soccer
Softball
Swimming and Diving
Tennis
Track and Field, X-Country
Volleyball
Wrestling
Others
Subtotal All Teams 0 0 0
Revenue Not Related to Specific Teams
Total Revenue 0 0 0

NCAA Membership Financial Reporting System Page 16 of 87


Reporting Institution: University of Nebraska, Lincoln Reporting Year (FY): 2019

4 Direct $0 Input direct funds provided by the institution to athletics for the operations of
Institutional intercollegiate athletics including:
Support
• Unrestricted funds allocated to the athletics department by the university (e.g. state
funds, tuition, tuition discounts/waivers, transfers)
• Federal work study support for student workers employed by athletics.
• Endowment unrestricted income, spending policy distributions and other investment
income distributed to athletics in the reporting year to support athletic operations.
Athletics restricted endowment income for athletics should be reported in Category
17.

Men's Teams Only Women's Teams Only Not Allocated by


Gender
Revenues by Source Direct Institutional Direct Institutional Direct Institutional
Support Support Support
Baseball
Basketball
Beach Volleyball
Bowling
Football
Golf
Gymnastics
Rifle
Soccer
Softball
Swimming and Diving
Tennis
Track and Field, X-Country
Volleyball
Wrestling
Others
Subtotal All Teams 0 0 0
Revenue Not Related to Specific
Teams
Total Revenue 0 0 0

NCAA Membership Financial Reporting System Page 17 of 87


Reporting Institution: University of Nebraska, Lincoln Reporting Year (FY): 2019

5 Less - $0 If the institution allocated funds to athletics as represented in Categories 3-4 and the
Transfers to athletics department provided a transfer of funds back to the institution in the reporting
Institution year, report the transfer amount as a negative in this category. The transfer amount may not
exceed the total of Categories 3-4. Transfers back to the institution in excess of Categories
3-4 should be reported in Category 50 - excess transfers to institution.

Men's Teams Only Women's Teams Only Not Allocated by Gender


Revenues by Source Less - Transfers to Less - Transfers to Less - Transfers to
Institution Institution Institution
Baseball
Basketball
Beach Volleyball
Bowling
Football
Golf
Gymnastics
Rifle
Soccer
Softball
Swimming and Diving
Tennis
Track and Field, X-Country
Volleyball
Wrestling
Others
Subtotal All Teams 0 0 0
Revenue Not Related to Specific
Teams
Total Revenue 0 0 0

NCAA Membership Financial Reporting System Page 18 of 87


Reporting Institution: University of Nebraska, Lincoln Reporting Year (FY): 2019

6 Indirect $0 Input value of costs covered and services provided by the institution to athletics but
Institutional not charged to athletics including:
Support
• Administrative services provided by the university to athletics but not charged such
as HR, Accounting and IT.
• Facilities maintenance.
• Security.
• Risk Management.
• Utilities.

Do not include depreciation.

Note: This category should equal Category 36. If the institution is paying for debt
service, leases, or rental fees for athletic facilities, but not charging to athletics,
include those amounts in Category 6A.

Men's Teams Only Women's Teams Only Not Allocated by Gender


Revenues by Source Indirect Institutional Indirect Institutional Indirect Institutional
Support Support Support
Baseball
Basketball
Beach Volleyball
Bowling
Football
Golf
Gymnastics
Rifle
Soccer
Softball
Swimming and Diving
Tennis
Track and Field, X-Country
Volleyball
Wrestling
Others
Subtotal All Teams 0 0 0
Revenue Not Related to
Specific Teams
NCAA Membership Financial Reporting System Page 19 of 87
Reporting Institution: University of Nebraska, Lincoln Reporting Year (FY): 2019

Men's Teams Only Women's Teams Only Not Allocated by Gender


Revenues by Source Indirect Institutional Indirect Institutional Indirect Institutional
Support Support Support
Total Revenue 0 0 0

NCAA Membership Financial Reporting System Page 20 of 87


Reporting Institution: University of Nebraska, Lincoln Reporting Year (FY): 2019

6A Indirect Institutional $0 Input debt service payments (principal and interest, including internal loan
Support - Athletic Facilities programs), leases and rental fees for athletics facilities for the reporting
Debt Service, Lease and year provided by the institution to athletics but not charged to athletics.
Rental Fees
Do not report depreciation.

Note: If the institution is paying for all athletic facilities debt service, lease
and rental fees and not charging to athletics, this category will equal
Category 34. If athletics or other entities are also paying these expenses or
the institution is charging directly to athletics, this category will not equal
Category 34.

Men's Teams Only Women's Teams Only Not Allocated by Gender


Revenues by Indirect Institutional Indirect Institutional Indirect Institutional
Source Support - Athletic Facilities Support - Athletic Facilities Support - Athletic Facilities
Debt Service, Lease and Debt Service, Lease and Debt Service, Lease and
Rental Fees Rental Fees Rental Fees
Baseball
Basketball
Beach Volleyball
Bowling
Football
Golf
Gymnastics
Rifle
Soccer
Softball
Swimming and
Diving
Tennis
Track and Field,
X-Country
Volleyball
Wrestling
Others
Subtotal All 0 0 0
Teams

NCAA Membership Financial Reporting System Page 21 of 87


Reporting Institution: University of Nebraska, Lincoln Reporting Year (FY): 2019

Men's Teams Only Women's Teams Only Not Allocated by Gender


Revenues by Indirect Institutional Indirect Institutional Indirect Institutional
Source Support - Athletic Facilities Support - Athletic Facilities Support - Athletic Facilities
Debt Service, Lease and Debt Service, Lease and Debt Service, Lease and
Rental Fees Rental Fees Rental Fees
Revenue Not
Related to
Specific Teams
Total Revenue 0 0 0

NCAA Membership Financial Reporting System Page 22 of 87


Reporting Institution: University of Nebraska, Lincoln Reporting Year (FY): 2019

7 Guarantees $130,000 Input revenue received from participation in away games.

Men's Teams Only Women's Teams Only Not Allocated by Gender


Revenues by Source Guarantees Guarantees Guarantees
Baseball
Basketball 125,000 5,000
Beach Volleyball
Bowling
Football
Golf
Gymnastics
Rifle
Soccer
Softball
Swimming and Diving
Tennis
Track and Field, X-Country
Volleyball
Wrestling
Others
Subtotal All Teams 125,000 5,000 0
Revenue Not Related to Specific Teams
Total Revenue 125,000 5,000 0

NCAA Membership Financial Reporting System Page 23 of 87


Reporting Institution: University of Nebraska, Lincoln Reporting Year (FY): 2019

8 Contributions $6,467,625 Input contributions provided and used by athletics in the reporting year
including:

• Amounts received from individuals, corporations, associations, foundations,


clubs or other organizations designated for the operations of the athletics
program.
• Funds contributed by outside contributors for the payment of debt service, lease
payments or rental fee expenses for athletic facilities in the reporting year.
• Amounts received above face value for tickets.

Contributions shall include cash and marketable securities.

Do not report:

• Pledges until funds are provided to athletics for use.


• Contributions to be used in other reporting years.

Men's Teams Only Women's Teams Only Not Allocated by Gender


Revenues by Source Contributions Contributions Contributions
Baseball 209,511
Basketball 192,832 45,183
Beach Volleyball
Bowling 10,514
Football 1,090,175
Golf 40,579 10,551
Gymnastics 53,062 51,069
Rifle 1,915
Soccer 11,251
Softball 48,841
Swimming and Diving 22,562
Tennis 2,292 14,158
Track and Field, X-Country 116,056 117,650
Volleyball 318,538
Wrestling 12,501
Others
Subtotal All Teams 1,717,008 652,232 0
Revenue Not Related to Specific Teams 4,098,385

NCAA Membership Financial Reporting System Page 24 of 87


Reporting Institution: University of Nebraska, Lincoln Reporting Year (FY): 2019

Men's Teams Only Women's Teams Only Not Allocated by Gender


Revenues by Source Contributions Contributions Contributions
Total Revenue 1,717,008 652,232 4,098,385

NCAA Membership Financial Reporting System Page 25 of 87


Reporting Institution: University of Nebraska, Lincoln Reporting Year (FY): 2019

9 In-Kind $222,230 Input market value of in-kind contributions in the reporting year including:

• Dealer provided automobiles.


• Equipment.
• Services.
• Nutritional product.

All in-kind contributions that are made as a result of a licensing or sponsorship agreement
should be reported in Category 15.

Please offset in-kind values in the appropriate expense category.

Men's Teams Only Women's Teams Only Not Allocated by Gender


Revenues by Source In-Kind In-Kind In-Kind
Baseball
Basketball
Beach Volleyball
Bowling
Football
Golf
Gymnastics
Rifle
Soccer
Softball
Swimming and Diving
Tennis
Track and Field, X-Country
Volleyball
Wrestling
Others
Subtotal All Teams 0 0 0
Revenue Not Related to Specific Teams 222,230
Total Revenue 0 0 222,230

NCAA Membership Financial Reporting System Page 26 of 87


Reporting Institution: University of Nebraska, Lincoln Reporting Year (FY): 2019

10 Compensation and Benefits $0 Input all benefits provided by a third party and contractually guaranteed
provided by a third party by the institution, but not included on the institution's W-2. These may
include:

• Car stipend.
• Country club membership.
• Allowances for clothing, housing, entertainment.
• Speaking fees.
• Camps compensation.
• Media income.
• Shoe and apparel income.

The total of this category should equal expense Categories 23 and 25


combined.

Men's Teams Only Women's Teams Only Not Allocated by Gender


Revenues by Source Compensation and Benefits Compensation and Benefits Compensation and Benefits
provided by a third party provided by a third party provided by a third party
Baseball
Basketball
Beach Volleyball
Bowling
Football
Golf
Gymnastics
Rifle
Soccer
Softball
Swimming and
Diving
Tennis
Track and Field, X-
Country
Volleyball
Wrestling
Others
Subtotal All Teams 0 0 0

NCAA Membership Financial Reporting System Page 27 of 87


Reporting Institution: University of Nebraska, Lincoln Reporting Year (FY): 2019

Men's Teams Only Women's Teams Only Not Allocated by Gender


Revenues by Source Compensation and Benefits Compensation and Benefits Compensation and Benefits
provided by a third party provided by a third party provided by a third party
Revenue Not Related
to Specific Teams
Total Revenue 0 0 0

NCAA Membership Financial Reporting System Page 28 of 87


Reporting Institution: University of Nebraska, Lincoln Reporting Year (FY): 2019

11 Media $42,644,834 Input all revenue received for radio, television, internet, digital and e-commerce
Rights rights, including the portion of conference distributions related to media rights - if
applicable.

Consult with your conference offices if you do not have the media rights distribution
amount available.

Men's Teams Only Women's Teams Only Not Allocated by Gender


Revenues by Source Media Rights Media Rights Media Rights
Baseball 85,276
Basketball 6,139,863 85,276
Beach Volleyball
Bowling
Football 36,242,250
Golf
Gymnastics
Rifle
Soccer
Softball
Swimming and Diving
Tennis
Track and Field, X-Country
Volleyball 85,276
Wrestling
Others
Subtotal All Teams 42,467,389 170,552 0
Revenue Not Related to Specific Teams 6,893
Total Revenue 42,467,389 170,552 6,893

NCAA Membership Financial Reporting System Page 29 of 87


Reporting Institution: University of Nebraska, Lincoln Reporting Year (FY): 2019

12 NCAA $5,228,649 Input revenues received from all NCAA distributions including NCAA
Distributio championships reimbursements and payments received from the NCAA for hosting
ns a championship.

In some cases, NCAA distributions may be provided by the conference office.


Consult with the conference office for the amount if you do not have it available
and include in this category.

Men's Teams Only Women's Teams OnlyNot Allocated by Gender


Revenues by Source NCAA Distributions NCAA Distributions NCAA Distributions
Baseball 78,201
Basketball 2,335,426 94,586
Beach Volleyball
Bowling 44,936
Football 442,140
Golf 42,453 49,901
Gymnastics 51,371 79,690
Rifle 37,987
Soccer 89,621
Softball 79,690
Swimming and Diving 89,621
Tennis 42,453 59,733
Track and Field, X-Country 136,294 136,294
Volleyball 99,799
Wrestling 69,263
Others
Subtotal All Teams 3,197,601 861,858 0
Revenue Not Related to Specific Teams 1,169,190
Total Revenue 3,197,601 861,858 1,169,190

NCAA Membership Financial Reporting System Page 30 of 87


Reporting Institution: University of Nebraska, Lincoln Reporting Year (FY): 2019

13 Conference $65,371 Input all revenues received by conference distribution, excluding portions
Distributions (Non of distribution relating to media rights (reported in Category 11) or
Media and Non Bowl) NCAA distributions (reported in Category 12).

Note: Conference distributions of revenue generated by a post-season


bowl to conference members should be recorded in Category 13A.
Distributions for reimbursement of post-season bowl expenses should be
included in Category 19.

Men's Teams Only Women's Teams Only Not Allocated by Gender


Revenues by Source Conference Distributions Conference Distributions Conference Distributions
(Non Media and Non Bowl) (Non Media and Non Bowl) (Non Media and Non Bowl)
Baseball 23,625
Basketball 339,927
Beach Volleyball
Bowling 9,450
Football -429,476
Golf
Gymnastics 16,443 2,390
Rifle 1,354
Soccer
Softball
Swimming and 1,465
Diving
Tennis
Track and Field, X- 11,364 11,364
Country
Volleyball 39,598
Wrestling 7,120
Others
Subtotal All Teams -30,997 65,621 0
Revenue Not Related 30,747
to Specific Teams
Total Revenue -30,997 65,621 30,747

NCAA Membership Financial Reporting System Page 31 of 87


Reporting Institution: University of Nebraska, Lincoln Reporting Year (FY): 2019

13A Conference $7,128,967 Input conference distributions of revenue generated by a post-season


Distributions of bowl to conference members.
Bowl Generated
Revenue Note: Distributions for reimbursement of post-season bowl expenses
should be included in Category 19. Portions of distribution relating to
media rights are reported in Category 11, NCAA distributions are
reported in Category 12 and all other conference distributions are
reported in Category 13.

Men's Teams Only Women's Teams Only Not Allocated by Gender


Revenues by Source Conference Distributions of Conference Distributions of Conference Distributions of
Bowl Generated Revenue Bowl Generated Revenue Bowl Generated Revenue
Baseball
Basketball
Beach Volleyball
Bowling
Football 7,128,967
Golf
Gymnastics
Rifle
Soccer
Softball
Swimming and
Diving
Tennis
Track and Field, X-
Country
Volleyball
Wrestling
Others
Subtotal All Teams 7,128,967 0 0
Revenue Not Related
to Specific Teams
Total Revenue 7,128,967 0 0

NCAA Membership Financial Reporting System Page 32 of 87


Reporting Institution: University of Nebraska, Lincoln Reporting Year (FY): 2019

14 Program, Novelty, Parking and Concession $6,696,657 Input revenues from:


Sales
• Game Programs.
• Novelties.
• Food and Concessions.
• Parking.

Advertising should be included in Category


15.

Men's Teams Only Women's Teams Only Not Allocated by Gender


Revenues by Source Program, Novelty, Parking Program, Novelty, Parking Program, Novelty, Parking
and Concession Sales and Concession Sales and Concession Sales
Baseball 16,587
Basketball 221,464 54,626
Beach Volleyball
Bowling
Football 5,410,839
Golf
Gymnastics 38,911
Rifle
Soccer 20,802
Softball
Swimming and Diving
Tennis
Track and Field, X- 8,805 8,224
Country
Volleyball 639,437
Wrestling 47,049
Others
Subtotal All Teams 5,704,744 762,000 0
Revenue Not Related 229,913
to Specific Teams
Total Revenue 5,704,744 762,000 229,913

NCAA Membership Financial Reporting System Page 33 of 87


Reporting Institution: University of Nebraska, Lincoln Reporting Year (FY): 2019

15 Royalties, Licensing, $27,884,562 Input revenues from:


Advertisement and
Sponsorships • Sponsorships.
• Licensing Agreements.
• Advertisement.
• Royalties.
• In-kind products and services as part of sponsorship
agreement.

An allocation may be necessary to distinguish revenues


generated by athletics versus the university if payments are
combined.

Men's Teams Only Women's Teams Only Not Allocated by Gender


Revenues by Source Royalties, Licensing, Royalties, Licensing, Royalties, Licensing,
Advertisement and Advertisement and Advertisement and
Sponsorships Sponsorships Sponsorships
Baseball 889,182
Basketball 1,981,207 658,340
Beach Volleyball
Bowling 35,041
Football 16,079,983
Golf 41,522 39,154
Gymnastics 48,909 71,541
Rifle 31,972
Soccer 150,469
Softball 162,255
Swimming and 74,019
Diving
Tennis 44,376 52,768
Track and Field, X- 214,886 214,887
Country
Volleyball 646,576
Wrestling 97,158
Others
Subtotal All Teams 19,397,223 2,137,022 0
Revenue Not Related 6,350,317
to Specific Teams
NCAA Membership Financial Reporting System Page 34 of 87
Reporting Institution: University of Nebraska, Lincoln Reporting Year (FY): 2019

Men's Teams Only Women's Teams Only Not Allocated by Gender


Revenues by Source Royalties, Licensing, Royalties, Licensing, Royalties, Licensing,
Advertisement and Advertisement and Advertisement and
Sponsorships Sponsorships Sponsorships
Total Revenue 19,397,223 2,137,022 6,350,317

NCAA Membership Financial Reporting System Page 35 of 87


Reporting Institution: University of Nebraska, Lincoln Reporting Year (FY): 2019

16 Sports Camp Revenues $0 Input amounts received by the athletics department for sports camps and clinics.

Men's Teams Only Women's Teams Only Not Allocated by


Gender
Revenues by Source Sports Camp Sports Camp Sports Camp Revenues
Revenues Revenues
Baseball
Basketball
Beach Volleyball
Bowling
Football
Golf
Gymnastics
Rifle
Soccer
Softball
Swimming and Diving
Tennis
Track and Field, X-Country
Volleyball
Wrestling
Others
Subtotal All Teams 0 0 0
Revenue Not Related to Specific
Teams
Total Revenue 0 0 0

NCAA Membership Financial Reporting System Page 36 of 87


Reporting Institution: University of Nebraska, Lincoln Reporting Year (FY): 2019

17 Athletics Restricted $0 Please report spending policy distributions from athletics restricted
Endowment and endowments and investment income used for athletics operations in the
Investments Income reporting year.

This category includes only restricted investment and endowment income used
for the operations of intercollegiate athletics; institutional allocations of income
from unrestricted endowments qualify as ""Direct Institutional Support"" and
should be reported in Category 4.

Note: Please make sure amounts reported are only up to the amount of
expenses covered by the endowment for the reporting year.

Men's Teams Only Women's Teams Only Not Allocated by Gender


Revenues by Source Athletics Restricted Athletics Restricted Athletics Restricted
Endowment and Endowment and Endowment and
Investments Income Investments Income Investments Income
Baseball
Basketball
Beach Volleyball
Bowling
Football
Golf
Gymnastics
Rifle
Soccer
Softball
Swimming and
Diving
Tennis
Track and Field, X-
Country
Volleyball
Wrestling
Others
Subtotal All Teams 0 0 0
Revenue Not Related
to Specific Teams
Total Revenue 0 0 0

NCAA Membership Financial Reporting System Page 37 of 87


Reporting Institution: University of Nebraska, Lincoln Reporting Year (FY): 2019

18 Other Operating $2,669,189 Input any operating revenues received by athletics in the report year which
Revenue cannot be classified into one of the stated categories.

If the figure is greater than 10% of total revenues, please report the top three
activities included in this category in the comments section.

Men's Teams Only Women's Teams Only Not Allocated by


Gender
Revenues by Source Other Operating Other Operating Other Operating
Revenue Revenue Revenue
Baseball 497
Basketball 431,390 217,807
Beach Volleyball
Bowling 2,250
Football 35,699
Golf 0 0
Gymnastics 0 181
Rifle 0
Soccer 97
Softball 0
Swimming and Diving 374
Tennis 0 10,843
Track and Field, X-Country 26,065 26,065
Volleyball 145,640
Wrestling 219
Others
Subtotal All Teams 493,870 403,257 0
Revenue Not Related to Specific 1,772,062
Teams
Total Revenue 493,870 403,257 1,772,062

NCAA Membership Financial Reporting System Page 38 of 87


Reporting Institution: University of Nebraska, Lincoln Reporting Year (FY): 2019

19 Bowl $0 Input all amounts received related to participation in a post-season bowl game,
Revenues including:

• Expense reimbursements.
• Ticket sales.

Men's Teams Only Women's Teams Only Not Allocated by Gender


Revenues by Source Bowl Revenues Bowl Revenues Bowl Revenues
Baseball
Basketball
Beach Volleyball
Bowling
Football
Golf
Gymnastics
Rifle
Soccer
Softball
Swimming and Diving
Tennis
Track and Field, X-Country
Volleyball
Wrestling
Others
Subtotal All Teams 0 0 0
Revenue Not Related to Specific Teams
Total Revenue 0 0 0

NCAA Membership Financial Reporting System Page 39 of 87


Reporting Institution: University of Nebraska, Lincoln Reporting Year (FY): 2019

Total Operating Revenues $136,233,460 Total of Categories 1-19.

Men's Teams Only Women's Teams Only Not Allocated by


Gender
Revenues by Source Total Operating Total Operating Total Operating
Revenues Revenues Revenues
Baseball 1,948,122
Basketball 15,249,679 1,609,113
Beach Volleyball
Bowling 102,191
Football 96,155,551
Golf 124,554 99,606
Gymnastics 169,785 262,186
Rifle 73,228
Soccer 292,443
Softball 317,208
Swimming and Diving 188,041
Tennis 89,121 137,633
Track and Field, X-Country 517,846 519,441
Volleyball 4,211,798
Wrestling 286,177
Others
Subtotal All Teams 114,540,835 7,812,888 0
Revenue Not Related to Specific 13,879,737
Teams
Total Revenue 114,540,835 7,812,888 13,879,737

NCAA Membership Financial Reporting System Page 40 of 87


Reporting Institution: University of Nebraska, Lincoln Reporting Year (FY): 2019

20 Athletic Total Dollar $12,653,605 Input the total amount of athletic student-aid for the reporting year
Student Amount including:
Aid • Summer school.
• Tuition discounts and waivers (unless it is a discount or waiver
available to the general student body).
• Aid given to student-athletes who are inactive (medical reasons)
or no longer eligible (exhausted eligibility).
• Other expenses related to attendance.

Note: Division I Grants-in-aid equivalencies are calculated by


using the revenue distribution equivalencies by sport and in
aggregate. (Athletic grant amount divided by the full grant
amount). Other expenses related to attendance (also known as gap
money or cost of attendance) should not be included in the grants-
in-aid revenue distribution equivalencies. Only tuition, fees, room,
board and course related books are countable for grants-in-aid
revenue distribution per Bylaw 20.02.7.

Athletics aid awarded to non-athletes (student-managers, graduate


assistants, trainers) should be reported as Expenses Not Related to
Specific Teams. It is permissible to report only dollars in the
Expenses Not Related to Specific Teams row as long as you have
reported non- zero entries for Equivalencies, Number of Students,
and Dollars (all 3 required for at least one sport).

Note: Pell grants are provided by the government, not the


institution or athletics department, and therefore should be
excluded from reporting in this category.

This information can be managed within the NCAA's Compliance


Assistance (CA) software. The information entered into
compliance assistance will automatically populate to the athletic
student aid section within the NCAA Financial Reporting System
when the CA import feature is selected.
Total 304.74
Equivalencies
Awarded
Total Students 477
Receiving Aid

Male Athlete Scholarships

NCAA Membership Financial Reporting System Page 41 of 87


Reporting Institution: University of Nebraska, Lincoln Reporting Year (FY): 2019

Sport Athletic Aid Exhausted Total Equivalencies Number of Total Dollar


Equivalency Eligibility or Awarded in Students Receiving Amount
(A) Medical 2018-2019 (A+B) Athletic Aid
Equivalency (B)
Baseball 13.05 3.13 16.18 33 639,383
Basketball 12.99 0.31 13.3 15 561,305
Football 80.74 2.33 83.07 105 3,418,081
Golf 5.47 0 5.47 10 224,431
Gymnastics 6.6 1.44 8.04 19 364,718
Tennis 6.12 0 6.12 10 238,915
Track and Field, 12.32 5.75 18.07 43 730,273
X-Country
Wrestling 10.66 1 11.66 23 535,279
Expenses Not
Related to
Specific Teams
Totals 147.95 13.96 161.91 258 6,712,385

Female Athlete Scholarships

Sport Athletic Aid Exhausted Total Equivalencies Number of Total Dollar


Equivalency Eligibility or Awarded in Students Receiving Amount
(A) Medical 2018-2019 (A+B) Athletic Aid
Equivalency (B)
Basketball 11.46 2.31 13.77 15 643,506
Beach Volleyball 0 0 0 0
Bowling 5.46 1.55 7.01 11 279,844
Golf 5.91 0.55 6.46 10 201,770
Gymnastics 10.86 1.55 12.41 14 585,804
Rifle 3.92 0 3.92 13 179,366
Soccer 14.56 6.15 20.71 32 875,333
Softball 13.12 1.13 14.25 22 497,204
Swimming and 14.25 4.55 18.8 33 656,055
Diving
Tennis 6.03 2.31 8.34 10 331,263
Track and Field, 19.48 5.13 24.61 45 1,101,660
X-Country
Volleyball 11.55 1 12.55 14 589,415

NCAA Membership Financial Reporting System Page 42 of 87


Reporting Institution: University of Nebraska, Lincoln Reporting Year (FY): 2019

Sport Athletic Aid Exhausted Total Equivalencies Number of Total Dollar


Equivalency Eligibility or Awarded in Students Receiving Amount
(A) Medical 2018-2019 (A+B) Athletic Aid
Equivalency (B)
Expenses Not
Related to
Specific Teams
Totals 116.6 26.23 142.83 219 5,941,220

Not Allocated by Gender Scholarships

Sport Athletic Aid Exhausted Total Equivalencies Number of Total


Equivalency (A) Eligibility or Awarded in Students Receiving Dollar
Medical 2018-2019 (A+B) Athletic Aid Amount
Equivalency (B)
Expenses Not
Related to
Specific Teams
Totals 0 0 0 0 0

NCAA Membership Financial Reporting System Page 43 of 87


Reporting Institution: University of Nebraska, Lincoln Reporting Year (FY): 2019

21 Guarantees $3,643,766 Input amounts paid to visiting participating institutions, including per diems and/or
travel and meal expenses.

Men's Teams Only Women's Teams Only Not Allocated by Gender


Expenses by Object of Expenditure Guarantees Guarantees Guarantees
Baseball 22,500
Basketball 445,106 92,500
Beach Volleyball
Bowling
Football 2,899,999
Golf
Gymnastics
Rifle
Soccer 406
Softball 15,897
Swimming and Diving
Tennis 13,200
Track and Field, X-Country 30,979 30,979
Volleyball 92,200
Wrestling
Others
Subtotal All Teams 3,398,584 245,182 0
Expenses Not Related to Specific Teams
Total Expenses 3,398,584 245,182 0

NCAA Membership Financial Reporting System Page 44 of 87


Reporting Institution: University of Nebraska, Lincoln Reporting Year (FY): 2019

22 Coaching Salaries, Benefits $21,470,303 Input compensation, bonuses and benefits paid to all coaches
and Bonuses paid by the reportable on the university or related entities W-2 and 1099
University and Related Entities forms inclusive of:

• Gross wages and bonuses.


• Benefits including allowances, speaking fees, retirement,
stipends, memberships, media income, tuition
reimbursement and earned deferred compensation,
including those funded by the state.

Place any severance payments in Category 26.

Note: Bonuses related to participation in a post-season bowl


game should be included in Category 41A.
23 Coaching Salaries, Benefits $0 Input compensation, bonuses and benefits paid to all coaches
and Bonuses paid by a Third by a third party and contractually guaranteed by the
Party institution, but not included on the institutions W-2 including:

• Car stipend.
• Country club membership.
• Allowances for clothing, housing, entertainment.
• Speaking fees.
• Camps compensation.
• Media income.
• Shoe and apparel income.

Expense Category 23 and 25 should equal Category 10.

Note: Bonuses related to participation in a post-season bowl


game should be included in Category 41A.

Men's Teams Coaching Expenses

Men's Teams Head Coaches Men's Teams Assistant Coaches


Sport Numbe FTE Coaching Coaching Numbe FTE Coaching Coaching
r of Salaries, Benefits Salaries, r of Salaries, Benefits Salaries,
Positio and Bonuses Benefits and Positio and Bonuses Benefits and
ns paid by the Bonuses paid ns paid by the Bonuses paid
University and by a Third University and by a Third
Related Entities Party Related Entities Party
Baseball 1 1 305,606 2 2 440,171
Basketball 1 1 2,819,356 3 3 1,051,402
Football 1 1 5,121,305 10 10 4,659,118

NCAA Membership Financial Reporting System Page 45 of 87


Reporting Institution: University of Nebraska, Lincoln Reporting Year (FY): 2019

Men's Teams Head Coaches Men's Teams Assistant Coaches


Sport Numbe FTE Coaching Coaching Numbe FTE Coaching Coaching
r of Salaries, Benefits Salaries, r of Salaries, Benefits Salaries,
Positio and Bonuses Benefits and Positio and Bonuses Benefits and
ns paid by the Bonuses paid ns paid by the Bonuses paid
University and by a Third University and by a Third
Related Entities Party Related Entities Party
Golf 1 1 187,102 1 1 85,948
Gymnastics 1 1 120,925 2 2 166,830
Tennis 1 1 199,210 1 1 84,416
Track and 1 0.5 184,931 5 2.5 299,333
Field, X-
Country
Wrestling 1 1 270,272 2 2 268,179
Subtotal All 8 7.5 9,208,707 0 26 23.5 7,055,397 0
Teams
Expenses Not
Related to
Specific
Teams
Total 9,208,707 0 7,055,397 0
Expenses

Women's Teams Coaching Expenses

Women's Teams Head Coaches Women's Teams Assistant Coaches


Sport Numbe FTE Coaching Coaching Numbe FTE Coaching Coaching
r of Salaries, Salaries, r of Salaries, Salaries,
Positio Benefits and Benefits and Positio Benefits and Benefits and
ns Bonuses paid by Bonuses paid ns Bonuses paid by Bonuses paid
the University by a Third the University by a Third
and Related Party and Related Party
Entities Entities
Basketball 1 1 682,814 3 3 561,544
Beach 1 0.08 72,459 1 0.08 9,314
Volleyball
Bowling 1 1 144,766 1 1 88,523
Golf 1 1 124,163 1 1 53,495
Gymnastics 1 1 176,054 2 2 176,626
Rifle 1 1 91,355 1 1 55,476
Soccer 1 1 238,539 2 2 156,454
NCAA Membership Financial Reporting System Page 46 of 87
Reporting Institution: University of Nebraska, Lincoln Reporting Year (FY): 2019

Women's Teams Head Coaches Women's Teams Assistant Coaches


Sport Numbe FTE Coaching Coaching Numbe FTE Coaching Coaching
r of Salaries, Salaries, r of Salaries, Salaries,
Positio Benefits and Benefits and Positio Benefits and Benefits and
ns Bonuses paid by Bonuses paid ns Bonuses paid by Bonuses paid
the University by a Third the University by a Third
and Related Party and Related Party
Entities Entities
Softball 1 1 295,138 2 2 284,710
Swimming 1 1 127,670 2 2 178,744
and Diving
Tennis 1 1 116,477 1 1 73,444
Track and 1 0.5 184,931 5 2.5 299,333
Field, X-
Country
Volleyball 1 1 796,364 2 1.92 217,806
Subtotal All 12 10.58 3,050,730 0 23 19.50 2,155,469 0
Teams
Expenses
Not Related
to Specific
Teams
Total 3,050,730 0 2,155,469 0
Expenses

NCAA Membership Financial Reporting System Page 47 of 87


Reporting Institution: University of Nebraska, Lincoln Reporting Year (FY): 2019

24 Support Staff/ $27,305,297 Input compensation, bonuses and benefits paid to all administrative
Administrative and support staff reportable on the university or related entities (e.g.
Compensation, Benefits foundations or booster clubs) W-2 and 1099 forms inclusive of:
and Bonuses paid by the
University and Related • Gross wages and bonuses.
Entities • Benefits including allowances, speaking fees, retirement,
stipends, memberships, media income, tuition reimbursement
and earned deferred compensation, including those funded by the
state.

Staff members responsible for the gender-specific athletics


department, but not a specific sport (i.e., director of men's athletics),
will have their compensation figures reported as Expenses Not
Related to Specific Teams fields. Athletics department staff
members who assist both men's and women's teams (sports
information director, academic advisor) will be reported as Not
Allocated by Gender column.
25 Support Staff/ $0 Input compensation, bonuses and benefits paid to administrative
Administrative and support staff by a third party and contractually guaranteed by
Compensation, Benefits the institution, but not included on the institutions W-2 including:
and Bonuses paid by
Third Party • Car stipend.
• Country club membership.
• Allowances for clothing, housing, entertainment.
• Speaking fees.
• Camps compensation.
• Media income.
• Shoe and apparel income.

Expense Category 23 and 25 should equal Category 10.

Men's Teams Only Women's Teams Only Not Allocated by Gender


Expenses by Support Staff/ Support Staff/ Support Staff/ Support Staff/ Support Staff/ Support Staff/
Object of Administrative Administrative Administrative Administrative Administrative Administrative
Expenditure Compensation, Compensation, Compensation, Compensation, Compensation, Compensation,
Benefits and Benefits and Benefits and Benefits and Benefits and Benefits and
Bonuses paid Bonuses paid Bonuses paid Bonuses paid Bonuses paid Bonuses paid
by the by Third Party by the by Third Party by the by Third Party
University and University and University and
Related Related Related
Entities Entities Entities
Baseball 277,413

NCAA Membership Financial Reporting System Page 48 of 87


Reporting Institution: University of Nebraska, Lincoln Reporting Year (FY): 2019

Men's Teams Only Women's Teams Only Not Allocated by Gender


Expenses by Support Staff/ Support Staff/ Support Staff/ Support Staff/ Support Staff/ Support Staff/
Object of Administrative Administrative Administrative Administrative Administrative Administrative
Expenditure Compensation, Compensation, Compensation, Compensation, Compensation, Compensation,
Benefits and Benefits and Benefits and Benefits and Benefits and Benefits and
Bonuses paid Bonuses paid Bonuses paid Bonuses paid Bonuses paid Bonuses paid
by the by Third Party by the by Third Party by the by Third Party
University and University and University and
Related Related Related
Entities Entities Entities
Basketball 367,529 257,891
Beach 5,212
Volleyball
Bowling 31,042
Football 4,132,333
Golf 38,065 40,474
Gymnastics 63,097 96,100
Rifle 52,063
Soccer 133,313
Softball 198,992
Swimming 130,923
and Diving
Tennis 35,351 61,947
Track and 231,679 263,196
Field, X-
Country
Volleyball 309,880
Wrestling 103,291
Others
Subtotal All 5,248,758 0 1,581,033 0 0 0
Teams
Expenses 20,475,506
Not Related
to Specific
Teams
Total 5,248,758 0 1,581,033 0 20,475,506 0
Expenses

NCAA Membership Financial Reporting System Page 49 of 87


Reporting Institution: University of Nebraska, Lincoln Reporting Year (FY): 2019

26 Severance $2,841,924 Input severance payments and applicable benefits recognized for past
Payments coaching and administrative personnel.

Men's Teams Only Women's Teams OnlyNot Allocated by Gender


Expenses by Object of Expenditure Severance Payments Severance Payments Severance Payments
Baseball
Basketball 385,601
Beach Volleyball
Bowling
Football 1,707,005
Golf
Gymnastics
Rifle
Soccer
Softball
Swimming and Diving
Tennis
Track and Field, X-Country
Volleyball
Wrestling
Others
Subtotal All Teams 2,092,606 0 0
Expenses Not Related to Specific 749,318
Teams
Total Expenses 2,092,606 0 749,318

NCAA Membership Financial Reporting System Page 50 of 87


Reporting Institution: University of Nebraska, Lincoln Reporting Year (FY): 2019

27 Recruiting $2,773,421 Input transportation, lodging and meals for prospective student-athletes and
institutional personnel on official and unofficial visits, telephone call charges,
postage and such. Include value of use of institution's own vehicles or airplanes as
well as in-kind value of loaned or contributed transportation.

Men's Teams Only Women's Teams Only Not Allocated by Gender


Expenses by Object of Expenditure Recruiting Recruiting Recruiting
Baseball 46,309
Basketball 531,408 215,592
Beach Volleyball
Bowling 14,704
Football 1,349,991
Golf 30,712 35,632
Gymnastics 17,323 53,725
Rifle 13,304
Soccer 44,133
Softball 41,612
Swimming and Diving 29,839
Tennis 29,673 36,485
Track and Field, X-Country 98,627 98,627
Volleyball 38,160
Wrestling 47,565
Others
Subtotal All Teams 2,151,608 621,813 0
Expenses Not Related to Specific Teams
Total Expenses 2,151,608 621,813 0

NCAA Membership Financial Reporting System Page 51 of 87


Reporting Institution: University of Nebraska, Lincoln Reporting Year (FY): 2019

28 Team $8,086,153 Input air and ground travel, lodging, meals and incidentals (including housing costs
Trave incurred during school break period) for competition related to preseason, regular season
l and non-bowl postseason. Amounts incurred for food and lodging for housing the team
before a home game also should be included. Use of the institution's own vehicles or
airplanes as well as in-kind value of donor-provided transportation.

Note: Expenses related to post-season bowls should be included in Category 41.

Men's Teams Only Women's Teams Only Not Allocated by Gender


Expenses by Object of Expenditure Team Travel Team Travel Team Travel
Baseball 602,443
Basketball 1,186,002 796,855
Beach Volleyball 72,443
Bowling 92,445
Football 1,637,731
Golf 116,990 106,460
Gymnastics 129,596 238,020
Rifle 88,559
Soccer 394,318
Softball 348,260
Swimming and Diving 277,197
Tennis 123,721 70,292
Track and Field, X-Country 474,761 472,491
Volleyball 610,086
Wrestling 247,483
Others
Subtotal All Teams 4,518,727 3,567,426 0
Expenses Not Related to Specific Teams
Total Expenses 4,518,727 3,567,426 0

NCAA Membership Financial Reporting System Page 52 of 87


Reporting Institution: University of Nebraska, Lincoln Reporting Year (FY): 2019

29 Sports Equipment, $4,939,650 Input items that are provided to the teams only. Equipment amounts are
Uniforms and Supplies those expended from current or operating funds. Include value of in-
kind equipment provided.

Note: Expenses related to post-season bowls should be included in


Category 41.

Men's Teams Only Women's Teams Only Not Allocated by Gender


Expenses by Object of Sports Equipment, Sports Equipment, Sports Equipment,
Expenditure Uniforms and Supplies Uniforms and Supplies Uniforms and Supplies
Baseball 508,022
Basketball 239,182 151,745
Beach Volleyball 551
Bowling 46,050
Football 2,095,598
Golf 71,794 64,457
Gymnastics 97,291 140,997
Rifle 66,861
Soccer 162,539
Softball 188,512
Swimming and Diving 114,073
Tennis 68,582 83,054
Track and Field, X- 247,837 247,838
Country
Volleyball 98,515
Wrestling 117,466
Others
Subtotal All Teams 3,445,772 1,365,192 0
Expenses Not Related to 128,686
Specific Teams
Total Expenses 3,445,772 1,365,192 128,686

NCAA Membership Financial Reporting System Page 53 of 87


Reporting Institution: University of Nebraska, Lincoln Reporting Year (FY): 2019

30 Game $5,881,101 Input game-day expenses other than travel which are necessary for intercollegiate
Expense athletics competition, including officials, security, event staff, ambulance, etc. Input
s any payments back to the NCAA for hosting a tournament.

Note: Expenses related to post-season bowls should be included in Category 41.

Men's Teams Only Women's Teams Only Not Allocated by Gender


Expenses by Object of Expenditure Game Expenses Game Expenses Game Expenses
Baseball 175,165
Basketball 746,580 445,621
Beach Volleyball
Bowling 7,278
Football 3,263,133
Golf 5,696 262
Gymnastics 13,395 42,886
Rifle
Soccer 56,582
Softball 60,444
Swimming and Diving 3,097
Tennis 23,308 45,002
Track and Field, X-Country 87,615 87,615
Volleyball 344,730
Wrestling 25,758
Others
Subtotal All Teams 4,340,650 1,093,517 0
Expenses Not Related to Specific Teams 446,934
Total Expenses 4,340,650 1,093,517 446,934

NCAA Membership Financial Reporting System Page 54 of 87


Reporting Institution: University of Nebraska, Lincoln Reporting Year (FY): 2019

31 Fund Raising, Marketing $1,147,546 Input costs associated with fund raising, marketing and promotion for
and Promotion media guides, brochures, recruiting publications and such.

Men's Teams Only Women's Teams Only Not Allocated by Gender


Expenses by Object of Fund Raising, Marketing Fund Raising, Marketing Fund Raising, Marketing
Expenditure and Promotion and Promotion and Promotion
Baseball 976
Basketball 2,837 1,291
Beach Volleyball 15
Bowling 137
Football 21,188
Golf 130 167
Gymnastics 200 271
Rifle 128
Soccer 392
Softball 452
Swimming and Diving 464
Tennis 418 178
Track and Field, X- 1,027 1,203
Country
Volleyball 668
Wrestling 343
Others
Subtotal All Teams 27,119 5,366 0
Expenses Not Related to 1,115,061
Specific Teams
Total Expenses 27,119 5,366 1,115,061

NCAA Membership Financial Reporting System Page 55 of 87


Reporting Institution: University of Nebraska, Lincoln Reporting Year (FY): 2019

32 Sports $0 Input all expenses paid by the athletics department, including non-athletics personnel
Camp salaries and benefits, from hosting sports camps and clinics. Athletics personnel salaries
Expenses and benefits should be reported in Categories 22-25.

Men's Teams Only Women's Teams Only Not Allocated by


Gender
Expenses by Object of Expenditure Sports Camp Sports Camp Sports Camp Expenses
Expenses Expenses
Baseball
Basketball
Beach Volleyball
Bowling
Football
Golf
Gymnastics
Rifle
Soccer
Softball
Swimming and Diving
Tennis
Track and Field, X-Country
Volleyball
Wrestling
Others
Subtotal All Teams 0 0 0
Expenses Not Related to Specific
Teams
Total Expenses 0 0 0

NCAA Membership Financial Reporting System Page 56 of 87


Reporting Institution: University of Nebraska, Lincoln Reporting Year (FY): 2019

33 Spirit $222,344 Include support for spirit groups including bands, cheerleaders, mascots, dancers,
Groups etc.

Note: Expenses related to post-season bowls should be included in Category 41.

Men's Teams Only Women's Teams Only Not Allocated by Gender


Expenses by Object of Expenditure Spirit Groups Spirit Groups Spirit Groups
Baseball
Basketball
Beach Volleyball
Bowling
Football
Golf
Gymnastics
Rifle
Soccer
Softball
Swimming and Diving
Tennis
Track and Field, X-Country
Volleyball
Wrestling
Others
Subtotal All Teams 0 0 0
Expenses Not Related to Specific Teams 222,344
Total Expenses 0 0 222,344

NCAA Membership Financial Reporting System Page 57 of 87


Reporting Institution: University of Nebraska, Lincoln Reporting Year (FY): 2019

34 Athletic Facilities $711,550 Input debt service payments (principal and interest, including internal loan
Debt Service, Leases programs), leases and rental fees for athletics facilities for the reporting
and Rental Fee year regardless of entity paying (athletics, institution or other).

Do not report depreciation.

Note: If the institution is paying for all debt service, leases, or rental fees
for athletic facilities but not charging to athletics, this category should
equal Category 6A. If athletics or other entities are paying these expenses
or the institution is charging directly to athletics, this category will not
equal Category 6A.

Men's Teams Only Women's Teams Only Not Allocated by Gender


Expenses by Object Athletic Facilities Debt Athletic Facilities Debt Athletic Facilities Debt
of Expenditure Service, Leases and Rental Service, Leases and Rental Service, Leases and Rental
Fee Fee Fee
Baseball 494
Basketball 243,193 243,223
Beach Volleyball
Bowling 32,967
Football 6,962
Golf 28,659 26,697
Gymnastics 271 363
Rifle 174
Soccer 530
Softball 393
Swimming and 2,709
Diving
Tennis 168 242
Track and Field, X- 807 1,046
Country
Volleyball 362
Wrestling 460
Others
Subtotal All Teams 281,014 308,706 0
Expenses Not Related 121,830
to Specific Teams
Total Expenses 281,014 308,706 121,830

NCAA Membership Financial Reporting System Page 58 of 87


Reporting Institution: University of Nebraska, Lincoln Reporting Year (FY): 2019

35 Direct Overhead and $19,462,469 Input overhead and administrative expenses paid by or
Administrative Expenses charged directly to athletics including:

• Administrative/Overhead fees charged by the institution to


athletics.
• Facilities maintenance.
• Security.
• Risk Management.
• Utilities.
• Equipment Repair.
• Telephone.
• Other Administrative Expenses.

Men's Teams Only Women's Teams Only Not Allocated by Gender


Expenses by Object of Direct Overhead and Direct Overhead and Direct Overhead and
Expenditure Administrative Expenses Administrative Expenses Administrative Expenses
Baseball 36,666
Basketball 523,427 66,714
Beach Volleyball 18,876
Bowling 230,128
Football 2,159,459
Golf 39,621 25,427
Gymnastics 5,921 47,230
Rifle 41,981
Soccer 28,852
Softball 52,880
Swimming and Diving 31,820
Tennis 79,474 19,154
Track and Field, X- 639,849 644,207
Country
Volleyball 509,744
Wrestling 35,944
Others
Subtotal All Teams 3,520,361 1,717,013 0
Expenses Not Related 14,225,095
to Specific Teams

NCAA Membership Financial Reporting System Page 59 of 87


Reporting Institution: University of Nebraska, Lincoln Reporting Year (FY): 2019

Men's Teams Only Women's Teams Only Not Allocated by Gender


Expenses by Object of Direct Overhead and Direct Overhead and Direct Overhead and
Expenditure Administrative Expenses Administrative Expenses Administrative Expenses
Total Expenses 3,520,361 1,717,013 14,225,095

NCAA Membership Financial Reporting System Page 60 of 87


Reporting Institution: University of Nebraska, Lincoln Reporting Year (FY): 2019

36 Indirect Institutional $0 Input overhead and administrative expenses NOT paid by or charged directly
Support to athletics including:

• Administrative/Overhead fees not charged by the institution to athletics.


• Facilities maintenance.
• Security.
• Risk Management.
• Utilities.
• Equipment Repair.
• Telephone.
• Other Administrative Expenses.

Do not report depreciation.

Note: This category should equal Category 6.

Men's Teams Only Women's Teams Only Not Allocated by Gender


Expenses by Object of Indirect Institutional Indirect Institutional Indirect Institutional
Expenditure Support Support Support
Baseball
Basketball
Beach Volleyball
Bowling
Football
Golf
Gymnastics
Rifle
Soccer
Softball
Swimming and Diving
Tennis
Track and Field, X-Country
Volleyball
Wrestling
Others
Subtotal All Teams 0 0 0

NCAA Membership Financial Reporting System Page 61 of 87


Reporting Institution: University of Nebraska, Lincoln Reporting Year (FY): 2019

Men's Teams Only Women's Teams Only Not Allocated by Gender


Expenses by Object of Indirect Institutional Indirect Institutional Indirect Institutional
Expenditure Support Support Support
Expenses Not Related to
Specific Teams
Total Expenses 0 0 0

NCAA Membership Financial Reporting System Page 62 of 87


Reporting Institution: University of Nebraska, Lincoln Reporting Year (FY): 2019

37 Medical Expenses and $1,150,439 Input medical expenses and medical insurance premiums for
Insurance student-athletes.

Men's Teams Only Women's Teams Only Not Allocated by Gender


Expenses by Object of Medical Expenses and Medical Expenses and Medical Expenses and
Expenditure Insurance Insurance Insurance
Baseball 47
Basketball 35 37
Beach Volleyball
Bowling 18
Football 4,477
Golf 17 19
Gymnastics 26 34
Rifle 16
Soccer 50
Softball 37
Swimming and Diving 59
Tennis 16 23
Track and Field, X-Country 76 99
Volleyball 34
Wrestling 43
Others
Subtotal All Teams 4,737 426 0
Expenses Not Related to 1,145,276
Specific Teams
Total Expenses 4,737 426 1,145,276

NCAA Membership Financial Reporting System Page 63 of 87


Reporting Institution: University of Nebraska, Lincoln Reporting Year (FY): 2019

38 Memberships and Dues $194,805 Input memberships, conference and association dues.

Men's Teams Only Women's Teams Only Not Allocated by


Gender
Expenses by Object of Expenditure Memberships and Memberships and Memberships and Dues
Dues Dues
Baseball 1,209
Basketball 8,590 2,932
Beach Volleyball 73
Bowling 228
Football 6,193
Golf 1,687 1,750
Gymnastics 1,142 590
Rifle 576
Soccer 1,665
Softball 1,935
Swimming and Diving 1,045
Tennis 801 812
Track and Field, X-Country 861 898
Volleyball 1,785
Wrestling 2,554
Others
Subtotal All Teams 23,037 14,289 0
Expenses Not Related to Specific 157,479
Teams
Total Expenses 23,037 14,289 157,479

NCAA Membership Financial Reporting System Page 64 of 87


Reporting Institution: University of Nebraska, Lincoln Reporting Year (FY): 2019

39 Student-Athlete Meals (non- $4,374,331 Include meal allowance and food/snacks provided to student-
travel) athletes.

Note: Meals provided during team travel should be reported in


Category 28.

Men's Teams Only Women's Teams Only Not Allocated by Gender


Expenses by Object of Student-Athlete Meals Student-Athlete Meals Student-Athlete Meals
Expenditure (non-travel) (non-travel) (non-travel)
Baseball 193,252
Basketball 210,007 141,908
Beach Volleyball
Bowling 50,758
Football 1,903,554
Golf 49,103 55,745
Gymnastics 95,880 124,480
Rifle 49,727
Soccer 182,340
Softball 127,786
Swimming and Diving 188,501
Tennis 48,002 70,358
Track and Field, X- 275,497 282,732
Country
Volleyball 139,851
Wrestling 157,131
Others
Subtotal All Teams 2,932,426 1,414,186 0
Expenses Not Related to 27,719
Specific Teams
Total Expenses 2,932,426 1,414,186 27,719

NCAA Membership Financial Reporting System Page 65 of 87


Reporting Institution: University of Nebraska, Lincoln Reporting Year (FY): 2019

40 Other Operating $7,289,502 Input any operating expenses paid by athletics in the report year which
Expenses cannot be classified into one of the stated categories, including:

• Non-team travel (conferences, etc.).


• Team banquets and awards.

If the figure is greater than 10% of total expenses, please report the top three
activities included in this category in the comments section.

Men's Teams Only Women's Teams Only Not Allocated by


Gender
Expenses by Object of Other Operating Other Operating Other Operating
Expenditure Expenses Expenses Expenses
Baseball 60,018
Basketball 65,896 51,317
Beach Volleyball 709
Bowling 21,296
Football 2,008,125
Golf 38,198 33,072
Gymnastics 35,521 40,267
Rifle 17,504
Soccer 42,543
Softball 52,219
Swimming and Diving 42,569
Tennis 17,881 15,022
Track and Field, X-Country 106,295 117,013
Volleyball 250,137
Wrestling 66,840
Others
Subtotal All Teams 2,398,774 683,668 0
Expenses Not Related to Specific 4,207,060
Teams
Total Expenses 2,398,774 683,668 4,207,060

NCAA Membership Financial Reporting System Page 66 of 87


Reporting Institution: University of Nebraska, Lincoln Reporting Year (FY): 2019

41 Bowl $0 Input all expenditures related to participation in a post-season bowl game, including:
Expenses
• Team travel, lodging and meal expenses.
• Bonuses related to bowl participation.
• Spirit groups.
• Uniforms.

Note: All post-season bowl related coaching compensation/bonuses should be reported in


Category 41A, Bowl Expenses – Coaching Compensation/Bonuses.

Men's Teams Only Women's Teams Only Not Allocated by Gender


Expenses by Object of Expenditure Bowl Expenses Bowl Expenses Bowl Expenses
Baseball
Basketball
Beach Volleyball
Bowling
Football
Golf
Gymnastics
Rifle
Soccer
Softball
Swimming and Diving
Tennis
Track and Field, X-Country
Volleyball
Wrestling
Others
Subtotal All Teams 0 0 0
Expenses Not Related to Specific Teams
Total Expenses 0 0 0

NCAA Membership Financial Reporting System Page 67 of 87


Reporting Institution: University of Nebraska, Lincoln Reporting Year (FY): 2019

41A Bowl Expenses - Coaching $0 Input all coaching bonuses related to participation in a post-
Compensation/Bonuses season bowl game.

Note: All other post-season bowl related expenses should be


reported in Category 41, Bowl Expenses.

Men's Teams Only Women's Teams Only Not Allocated by Gender


Expenses by Object of Bowl Expenses - Coaching Bowl Expenses - Coaching Bowl Expenses - Coaching
Expenditure Compensation/Bonuses Compensation/Bonuses Compensation/Bonuses
Baseball
Basketball
Beach Volleyball
Bowling
Football
Golf
Gymnastics
Rifle
Soccer
Softball
Swimming and Diving
Tennis
Track and Field, X-
Country
Volleyball
Wrestling
Others
Subtotal All Teams 0 0 0
Expenses Not Related
to Specific Teams
Total Expenses 0 0 0

NCAA Membership Financial Reporting System Page 68 of 87


Reporting Institution: University of Nebraska, Lincoln Reporting Year (FY): 2019

Total Operating Expenses $124,148,206 Total of Categories 20-41A.

Men's Teams Only Women's Teams Only Not Allocated by


Gender
Expenses by Object of Total Operating Total Operating Total Operating
Expenditure Expenses Expenses Expenses
Baseball 3,309,674
Basketball 9,387,456 4,355,490
Beach Volleyball 179,652
Bowling 1,040,184
Football 36,394,252
Golf 918,153 769,590
Gymnastics 1,112,136 1,723,447
Rifle 657,090
Soccer 2,317,989
Softball 2,166,471
Swimming and Diving 1,784,765
Tennis 949,936 936,953
Track and Field, X-Country 3,410,447 3,833,868
Volleyball 3,999,737
Wrestling 1,878,608
Others
Subtotal All Teams 57,360,662 23,765,236 0
Expenses Not Related to Specific 0 0 43,022,308
Teams
Total Expenses 57,360,662 23,765,236 43,022,308

NCAA Membership Financial Reporting System Page 69 of 87


Reporting Institution: University of Nebraska, Lincoln Reporting Year (FY): 2019

Athletics Participation
Table 823 Table 1 - - - Athletics Participation. A participant is a student-athlete who, as of the day of a varsity
1 team's first scheduled contest in the traditional season: (a) is listed as a team member; (b) practices
with the varsity team and receives coaching from one or more varsity coaches; or (c) receives
athletically-related student aid.

Any student who satisfies one or more of the criteria above is a participant, including a student on a
team the institution designates or defines as junior varsity, freshman, or novice, or a student who
does not play in a scheduled contest, whether for medical reasons or to preserve eligibility (i.e., a
redshirt).

Student-athletes who participate in more than one sport should be counted in each sport. The Coed
Teams column is marked based on the content of the sports sponsored table (Mixed Sports) in the
School Info page. Male practice players are NOT to be included as participants in this table.

Number of Participants Number of Participants Number of Participants


Participating on a Participating on a
Second Team Third Team
Sport Coed Men's Women's Men's Women's Men's Women's
Teams Teams Teams Teams Teams Teams Teams
Baseball 36
Basketball 16 15
Beach Volleyball 13 13
Bowling 12
Cross Country 18 20 16 20 16 20
Football 158 4
Golf 12 11
Gymnastics 20 18
Rifle 14
Soccer 35
Softball 22
Swimming and Diving 48
Tennis 11 12
Track, Indoor 65 73 64 70 16 20
Track, Outdoor 70 70 67 70 16 20
Volleyball 18 13
Wrestling 36 1
Others
NCAA Membership Financial Reporting System Page 70 of 87
Reporting Institution: University of Nebraska, Lincoln Reporting Year (FY): 2019

Number of Participants Number of Participants Number of Participants


Participating on a Participating on a
Second Team Third Team
Sport Coed Men's Women's Men's Women's Men's Women's
Teams Teams Teams Teams Teams Teams Teams
Total Participants 442 381 152 186 48 60
Participant Proportion 53.7% 46.3%
Unduplicated Count of 358 278
Participants

NCAA Membership Financial Reporting System Page 71 of 87


Reporting Institution: University of Nebraska, Lincoln Reporting Year (FY): 2019

Head Coaching Assignments - Men's Teams


Table 2A 8 Table 2A - - - Head Coaches Assignments Men's Teams

Head Coaches of Men's Teams


Male Coaches - Head Count Female Coaches - Head Count
Sport Full Time Part Time Full Time Part Time Full Time Part Time Full Time Part Time
Coaching Coaching University University Coaching Coaching University University
Duties Duties Employee Employee or Duties Duties Employee Employee or
Volunteer Volunteer
Baseball 1 1
Basketball 1 1
Football 1 1
Golf 1 1
Gymnastics 1 1
Tennis 1 1
Track and 1 1
Field, X-
Country
Wrestling 1 1
Others
Coaching 7 1 8 0 0 0 0 0
Position
Totals

NCAA Membership Financial Reporting System Page 72 of 87


Reporting Institution: University of Nebraska, Lincoln Reporting Year (FY): 2019

Head Coaching Assignments - Women's Teams


Table 2B 12 Table 2B - - - Head Coaches Assignments Women's Teams

Head Coaches of Women's Teams


Male Coaches - Head Count Female Coaches - Head Count
Sport Full Time Part Time Full Time Part Time Full Time Part Time Full Time Part Time
Coaching Coaching University University Coaching Coaching University University
Duties Duties Employee Employee or Duties Duties Employee Employee or
Volunteer Volunteer
Basketball 1 1
Beach 1 1
Volleyball
Bowling 1 1
Golf 1 1
Gymnastics 1 1
Rifle 1 1
Soccer 1 1
Softball 1 1
Swimming 1 1
and Diving
Tennis 1 1
Track and 1 1
Field, X-
Country
Volleyball 1 1
Others
Coaching 4 3 7 0 5 0 5 0
Position
Totals

NCAA Membership Financial Reporting System Page 73 of 87


Reporting Institution: University of Nebraska, Lincoln Reporting Year (FY): 2019

Assistant Coaching Assignments - Men's Teams


Table 3A 37 Table 3A - - - Assistant Coaches Assignments Men's Teams

Assistant Coaches of Men's Teams


Male Coaches - Head Count Female Coaches - Head Count
Sport Full Time Part Time Full Time Part Time Full Time Part Time Full Time Part Time
Coaching Coaching University University Coaching Coaching University University
Duties Duties Employee Employee or Duties Duties Employee Employee or
Volunteer Volunteer
Baseball 2 1 2 1
Basketball 3 3
Football 10 4 10 4
Golf 1 1
Gymnastics 2 1 2 1
Tennis 1 1 1 1
Track and 7 5 2 1 1
Field, X-
Country
Wrestling 2 1 2 1
Others
Coaching 21 15 26 10 0 1 0 1
Position
Totals

NCAA Membership Financial Reporting System Page 74 of 87


Reporting Institution: University of Nebraska, Lincoln Reporting Year (FY): 2019

Assistant Coaching Assignments - Women's Teams


Table 3B 31 Table 3B - - - Assistant Coaches Assignments Women's Teams

Assistant Coaches of Women's Teams


Male Coaches - Head Count Female Coaches - Head Count
Sport Full Time Part Time Full Time Part Time Full Time Part Time Full Time Part Time
Coaching Coaching University University Coaching Coaching University University
Duties Duties Employee Employee or Duties Duties Employee Employee or
Volunteer Volunteer
Basketball 2 2 1 1
Beach 2 1 1
Volleyball
Bowling 1 1
Golf 1 1
Gymnastics 1 1 1 1
Rifle 1 1
Soccer 2 1 2 1
Softball 2 1 2 1
Swimming 1 1 1 1 1 1
and Diving
Tennis 1 1
Track and 7 5 2 1 1
Field, X-
Country
Volleyball 1 1 1 1 1 1
Others
Coaching 11 10 16 5 5 5 7 3
Position
Totals

NCAA Membership Financial Reporting System Page 75 of 87


Reporting Institution: University of Nebraska, Lincoln Reporting Year (FY): 2019

Other Reporting Items

AUP Data Categories:

50 - Excess Transfers to Institution: $10,565,313


51 - Conference Realignment Expenses: $0
52 - Total Athletics Related Debt: $0
53 - Total Institutional Debt: $366,680,619
54 - Athletics Dedicated Endowments: $0
55 - Institutional Endowments: $211,112,101
56 - Athletics Related Capital Expenditures: $3,577,329

Other Data Categories:

Institutional Expenses: $1,095,663,733


Athletically-Related Facilities Annual Debt Service: $0
Institution's Annual Debt Service: $30,605,310
Institution's Education and General Expenses: $788,640,952
Average Cost of Full Grant-in-Aid - In-State: $24,720
Average Cost of Full Grant-in-Aid - Out-of-State: $40,516
Average Cost of Attendance - In-State: $24,936
Average Cost of Attendance - Out-of-State: $40,732
Expenses Dedicated to Compliance: $870,525
Name of Compliance Software Used: Front Rush, TeamWorks,
ARMS, Compliance
Assistant, Comply/Verify
Compliance FTEs: 8

NCAA Membership Financial Reporting System Page 76 of 87


Reporting Institution: University of Nebraska, Lincoln Reporting Year (FY): 2019

Revenue Distribution - Sports Sponsored


Distribution Year: 2020
Academic Year of Sport Sponsorship Information: 2018-19

Men's Sports Women's Sports Mixed Sports


x Baseball x Softball
x Football x Women's Basketball
x Men's Basketball x Women's Beach Volleyball
x Men's Cross Country x Women's Bowling
x Men's Golf x Women's Cross Country
x Men's Gymnastics x Women's Golf
x Men's Tennis x Women's Gymnastics
x Men's Track, Indoor x Women's Rifle
x Men's Track, Outdoor x Women's Soccer
x Men's Wrestling x Women's Swimming and Diving
x Women's Tennis
x Women's Track, Indoor
x Women's Track, Outdoor
x Women's Volleyball
Total Men's Sports Sponsored: 10 Total Women's Sports Sponsored: 14 Total Mixed Sports
Sponsored:
Current Year's Submission of Sports Previous Year's Submission of Sports Variance: 0
Sponsored: 24 Sponsored: 24

NCAA Membership Financial Reporting System Page 77 of 87


Reporting Institution: University of Nebraska, Lincoln Reporting Year (FY): 2019

Revenue Distribution - Grants-in-Aid


Distribution Year: 2020
Academic Year of Grant-in-Aid Information: 2018-19

Men's Team Sports

Men's Team Sport Athletic Aid Exhausted Eligibility Total Revenue


Equivalency (A) or Medical Distribution Equivalencies
Equivalency (B) Awarded (A+B)
Baseball 13.05 3.13 16.18
Basketball 12.99 0.31 13.3
Football 80.74 2.33 83.07
Golf 5.47 0 5.47
Gymnastics 6.6 1.44 8.04
Tennis 6.12 0 6.12
Track and Field, X- 12.32 5.75 18.07
Country
Wrestling 10.66 1 11.66
Total Men's 147.95 13.96 161.91

Women's Team Sports

Women's Team Sport Athletic Aid Exhausted Eligibility Total Revenue


Equivalency (A) or Medical Distribution Equivalencies
Equivalency (B) Awarded (A+B)
Basketball 11.46 2.31 13.77
Beach Volleyball 0 0 0
Bowling 5.46 1.55 7.01
Golf 5.91 0.55 6.46
Gymnastics 10.86 1.55 12.41
Rifle 3.92 0 3.92
Soccer 14.56 6.15 20.71
Softball 13.12 1.13 14.25
Swimming and Diving 14.25 4.55 18.8
Tennis 6.03 2.31 8.34
Track and Field, X- 19.48 5.13 24.61
Country
Volleyball 11.55 1 12.55
NCAA Membership Financial Reporting System Page 78 of 87
Reporting Institution: University of Nebraska, Lincoln Reporting Year (FY): 2019

Women's Team Sport Athletic Aid Exhausted Eligibility Total Revenue


Equivalency (A) or Medical Distribution Equivalencies
Equivalency (B) Awarded (A+B)
Total Women's 116.60 26.23 142.83

Mixed Team Sports

Mixed Team Sport Athletic Aid Exhausted Eligibility Total Revenue


Equivalency (A) or Medical Distribution Equivalencies
Equivalency (B) Awarded (A+B)
Total Mixed 0 0 0

Prior Year Total Rev Dist Current Year Total Rev Dist Variance Between Prior and
Equivalencies Equivalencies Current Year
284.99 304.74 19.75 (6.93%)

Required explanation of 6.93% difference:


Increase Decrease
Number of sports
x Tuition, fees, required course-related books, room and board (full grant amount)
Athletic grant amount (athletic aid amount)
x Student athletes receiving athletic aid
Change in division by sport
Move between FCS/FBS

Variance explanation: Based on what was submitted last year, our 2018 Total Revenue Distribution
Equivalencies were 297.84 (not 284.99). However, it was still an overall increase in the past year. There were
fewer academic awards received by some of our sports, which caused the sport to award more equivalency in the
2018-19 academic year. Our institution also awarded more scholarships to individuals who had exhausted
eligibility or were medically unable to participate.

NCAA Membership Financial Reporting System Page 79 of 87


Reporting Institution: University of Nebraska, Lincoln Reporting Year (FY): 2019

Revenue Distribution - Pell Grants


Distribution Year: 2020
Academic Year of Pell Grant Information: 2018-19

Men's Team Sports

Sport 2018-19 Pell Prior Year Pell Variance Total Dollar Amount for SAs on
Grants Grants Totals Pell Grants
Baseball 5 6 -1 27,425
Basketball 7 6 1 39,665
Football 41 43 -2 205,407
Golf 0 0 0 0
Gymnastics 3 3 0 8,614
Tennis 0 0 0 0
Track and Field, X- 17 21 -4 85,115
Country
Wrestling 9 9 0 26,394
Men's Total 82 88 -6 392,620

Women's Team Sports

Sport 2018-19 Pell Prior Year Pell Variance Total Dollar Amount for SAs on
Grants Grants Totals Pell Grants
Basketball 0 0 0 0
Beach Volleyball 0 0 0 0
Bowling 2 1 1 7,190
Golf 1 1 0 6,045
Gymnastics 4 5 -1 16,730
Rifle 0 1 -1 0
Soccer 3 3 0 11,728
Softball 3 1 2 13,635
Swimming and Diving 3 1 2 18,285
Tennis 1 2 -1 4,645
Track and Field, X- 17 18 -1 87,841
Country
Volleyball 2 4 -2 7,018
Women's Total 36 37 -1 173,117

NCAA Membership Financial Reporting System Page 80 of 87


Reporting Institution: University of Nebraska, Lincoln Reporting Year (FY): 2019

Mixed Team Sports

Sport 2018-19 Pell Prior Year Pell Variance Total Dollar Amount for SAs on Pell
Grants Grants Totals Grants
Mixed 0 0 0
Total

2018-19 Pell Prior Year Pell Variance Total Dollar Amount for SAs on Pell
Grants Grants Totals Grants
Total 118 125 -7 $565,737

NCAA Membership Financial Reporting System Page 81 of 87


Reporting Institution: University of Nebraska, Lincoln Reporting Year (FY): 2019

Comments
Comments: The University of Nebraska – Lincoln Athletics Department is a self-supporting entity and does
not receive any subsidies from the state, university, or student fees. Therefore, all surpluses at the end of a fiscal
year belong to the Athletics Department to be used as determined by the Athletics Department. The $12.1
million surplus for fiscal year 2019 reflected by this report’s requirements include $5 million transferred to the
Institution to be used at the chancellor’s discretion towards the academic mission of the University. An
additional $5 million transferred to the Institution for non-athletic scholarships and $600,000 for other
institutional endeavors. The remaining $1.55 million surplus was used to fund $1.3 million in Athletics
Department capital assets and $251,000 will be retained for future Athletic Department operations.

NCAA Membership Financial Reporting System Page 82 of 87


Reporting Institution: University of Nebraska, Lincoln Reporting Year (FY): 2019

Miscellaneous Information
Note: These values are calculated from data entered earlier in the system.

Athletically Input the total amount of athletic student-aid for the reporting year including:
Related • Summer school.
Student Aid
• Tuition discounts and waivers (unless it is a discount or waiver available to the general
student body).
• Aid given to student-athletes who are inactive (medical reasons) or no longer eligible
(exhausted eligibility).
• Other expenses related to attendance.

Note: Division I Grants-in-aid equivalencies are calculated by using the revenue distribution
equivalencies by sport and in aggregate. (Athletic grant amount divided by the full grant
amount). Other expenses related to attendance (also known as gap money or cost of
attendance) should not be included in the grants-in-aid revenue distribution equivalencies.
Only tuition, fees, room, board and course related books are countable for grants-in-aid
revenue distribution per Bylaw 20.02.7.

Athletics aid awarded to non-athletes (student-managers, graduate assistants, trainers) should


be reported as Expenses Not Related to Specific Teams. It is permissible to report only dollars
in the Expenses Not Related to Specific Teams row as long as you have reported non- zero
entries for Equivalencies, Number of Students, and Dollars (all 3 required for at least one
sport).

Note: Pell grants are provided by the government, not the institution or athletics
department, and therefore should be excluded from reporting in this category.

This information can be managed within the NCAA's Compliance Assistance (CA) software.
The information entered into compliance assistance will automatically populate to the athletic
student aid section within the NCAA Financial Reporting System when the CA import feature
is selected.
Men's Teams $6,712,385
Women's Teams $5,941,220
Total Amount $12,653,605

Recruiting Input transportation, lodging and meals for prospective student-athletes and institutional
Expenditures personnel on official and unofficial visits, telephone call charges, postage and such. Include
value of use of institution's own vehicles or airplanes as well as in-kind value of loaned or
contributed transportation.
Men's Teams $2,151,608
Women's Teams $621,813
NCAA Membership Financial Reporting System Page 83 of 87
Reporting Institution: University of Nebraska, Lincoln Reporting Year (FY): 2019

Total Amount $2,773,421

Head Coaches Input compensation, bonuses and benefits paid to all coaches reportable on the university or
Salaries related entities W-2 and 1099 forms inclusive of:

• Gross wages and bonuses.


• Benefits including allowances, speaking fees, retirement, stipends, memberships, media
income, tuition reimbursement and earned deferred compensation, including those funded by
the state.

Place any severance payments in Category 26.

Note: Bonuses related to participation in a post-season bowl game should be included in


Category 41A.
Average Salaries of Head Dollars per FTE's Dollars per Number of
Coaches FTE Position Positions
Men's Teams $1,227,828 7.5 $1,151,088 8
Women's Teams $288,349 10.58 $254,228 12

Assistant Input compensation, bonuses and benefits paid to all coaches reportable on the university or
Coaches Salaries related entities W-2 and 1099 forms inclusive of:

• Gross wages and bonuses.


• Benefits including allowances, speaking fees, retirement, stipends, memberships, media
income, tuition reimbursement and earned deferred compensation, including those funded
by the state.

Place any severance payments in Category 26.

Note: Bonuses related to participation in a post-season bowl game should be included in


Category 41A.
Average Salaries of Assistant Dollars per FTE's Dollars per Number of
Coaches FTE Position Positions
Men's Teams $300,230 23.5 $271,361 26
Women's Teams $110,537 19.5 $93,716 23

NCAA Membership Financial Reporting System Page 84 of 87


Reporting Institution: University of Nebraska, Lincoln Reporting Year (FY): 2019

Statement of Revenues and Expenses


For the fiscal year ended 2019 (UNAUDITED)
ID Item Football Men's Women's Other Non-Program Total
Basketball Basketball Sports Specific
Revenues
1 Ticket Sales $30,154,974 $3,482,570 $448,295 $3,009,537 $0 $37,095,376
2 Direct State or Other $0 $0 $0 $0 $0 $0
Government Support
3 Student Fees $0 $0 $0 $0 $0 $0
4 Direct Institutional $0 $0 $0 $0 $0 $0
Support
5 Less - Transfers to $0 $0 $0 $0 $0 $0
Institution
6 Indirect Institutional $0 $0 $0 $0 $0 $0
Support
6A Indirect Institutional $0 $0 $0 $0 $0 $0
Support - Athletic
Facilities Debt
Service, Lease and
Rental Fees
7 Guarantees $0 $125,000 $5,000 $0 $0 $130,000
8 Contributions $1,090,175 $192,832 $45,183 $1,041,050 $4,098,385 $6,467,625
9 In-Kind $0 $0 $0 $0 $222,230 $222,230
10 Compensation and $0 $0 $0 $0 $0 $0
Benefits provided by a
third party
11 Media Rights $36,242,250 $6,139,863 $85,276 $170,552 $6,893 $42,644,834
12 NCAA Distributions $442,140 $2,335,426 $94,586 $1,187,307 $1,169,190 $5,228,649
13 Conference -$429,476 $339,927 $0 $124,173 $30,747 $65,371
Distributions (Non
Media and Non Bowl)
13A Conference $7,128,967 $0 $0 $0 $0 $7,128,967
Distributions of Bowl
Generated Revenue
14 Program, Novelty, $5,410,839 $221,464 $54,626 $779,815 $229,913 $6,696,657
Parking and
Concession Sales
15 Royalties, Licensing, $16,079,983 $1,981,207 $658,340 $2,814,715 $6,350,317 $27,884,562
Advertisement and
Sponsorships
NCAA Membership Financial Reporting System Page 85 of 87
Reporting Institution: University of Nebraska, Lincoln Reporting Year (FY): 2019

ID Item Football Men's Women's Other Non-Program Total


Basketball Basketball Sports Specific
16 Sports Camp Revenues $0 $0 $0 $0 $0 $0
17 Athletics Restricted $0 $0 $0 $0 $0 $0
Endowment and
Investments Income
18 Other Operating $35,699 $431,390 $217,807 $212,231 $1,772,062 $2,669,189
Revenue
19 Bowl Revenues $0 $0 $0 $0 $0 $0
Total Operating $96,155,551 $15,249,679 $1,609,113 $9,339,380 $13,879,737 $136,233,460
Revenues
Expenses
20 Athletic Student Aid $3,418,081 $561,305 $643,506 $8,030,713 $0 $12,653,605
21 Guarantees $2,899,999 $445,106 $92,500 $206,161 $0 $3,643,766
22 Coaching Salaries, $9,780,423 $3,870,758 $1,244,358 $6,574,764 $0 $21,470,303
Benefits and Bonuses
paid by the University
and Related Entities
23 Coaching Salaries, $0 $0 $0 $0 $0 $0
Benefits and Bonuses
paid by a Third Party
24 Support Staff/ $4,132,333 $367,529 $257,891 $2,072,038 $20,475,506 $27,305,297
Administrative
Compensation,
Benefits and Bonuses
paid by the University
and Related Entities
25 Support Staff/ $0 $0 $0 $0 $0 $0
Administrative
Compensation,
Benefits and Bonuses
paid by Third Party
26 Severance Payments $1,707,005 $385,601 $0 $0 $749,318 $2,841,924
27 Recruiting $1,349,991 $531,408 $215,592 $676,430 $0 $2,773,421
28 Team Travel $1,637,731 $1,186,002 $796,855 $4,465,565 $0 $8,086,153
29 Sports Equipment, $2,095,598 $239,182 $151,745 $2,324,439 $128,686 $4,939,650
Uniforms and Supplies
30 Game Expenses $3,263,133 $746,580 $445,621 $978,833 $446,934 $5,881,101

NCAA Membership Financial Reporting System Page 86 of 87


Reporting Institution: University of Nebraska, Lincoln Reporting Year (FY): 2019

ID Item Football Men's Women's Other Non-Program Total


Basketball Basketball Sports Specific
31 Fund Raising, $21,188 $2,837 $1,291 $7,169 $1,115,061 $1,147,546
Marketing and
Promotion
32 Sports Camp Expenses $0 $0 $0 $0 $0 $0
33 Spirit Groups $0 $0 $0 $0 $222,344 $222,344
34 Athletic Facilities $6,962 $243,193 $243,223 $96,342 $121,830 $711,550
Debt Service, Leases
and Rental Fee
35 Direct Overhead and $2,159,459 $523,427 $66,714 $2,487,774 $14,225,095 $19,462,469
Administrative
Expenses
36 Indirect Institutional $0 $0 $0 $0 $0 $0
Support
37 Medical Expenses and $4,477 $35 $37 $614 $1,145,276 $1,150,439
Insurance
38 Memberships and $6,193 $8,590 $2,932 $19,611 $157,479 $194,805
Dues
39 Student-Athlete Meals $1,903,554 $210,007 $141,908 $2,091,143 $27,719 $4,374,331
(non-travel)
40 Other Operating $2,008,125 $65,896 $51,317 $957,104 $4,207,060 $7,289,502
Expenses
41 Bowl Expenses $0 $0 $0 $0 $0 $0
41A Bowl Expenses - $0 $0 $0 $0 $0 $0
Coaching
Compensation/
Bonuses
Total Operating $36,394,252 $9,387,456 $4,355,490 $30,988,700 $43,022,308 $124,148,206
Expenses
Excess (Deficiencies) $59,761,299 $5,862,223 -$2,746,377 -$21,649,320 -$29,142,571 $12,085,254
of Revenues Over
(Under) Expenses

NCAA Membership Financial Reporting System Page 87 of 87

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